Examination Of Audit Expectation Gap On Performance Of Business Enterprise In Nigeria (A Study Of Selected Companies In Abia State)
ABSTRACT
The concept of audit expectation gap reflects the dfference between the actual
nature and content of an audit report and the perceived expectation of users of
financial statements. The study was carried out to empirically examine audit
expectation gap and performance of business enterprise in Nigeria. It was a
case study of Tonimas Nigeria ltd and Saclux Industry Plc. The statistical
analysis was supported by primary data obtained from field survey through
administration of questionnaire. The data collected was analyzed using
descriptive statistics, t-test and regression analysis. The empirical results of the
statistical analysis revealed that there was no significant difference between
users audit expectation and satisfaction with the last audit report, the was no
sign fIcance dfTerence between the reliability score of employees and
management investment decision, and business performance was a signfIcantly
increasing function of audit expectation gap and audit reliability score. It was
recommended that organizations should strengthen the audit process, employ
well qual/Ied and experienced personnel, and increase the audit reliability
score of audit report.
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NNAJI, O (2021). Examination Of Audit Expectation Gap On Performance Of Business Enterprise In Nigeria (A Study Of Selected Companies In Abia State). Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/examination-of-audit-expectation-gap-on-performance-of-business-enterprise-in-nigeria-a-study-of-selected-companies-in-abia-state-7-2
O., NNAJI. "Examination Of Audit Expectation Gap On Performance Of Business Enterprise In Nigeria (A Study Of Selected Companies In Abia State)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/examination-of-audit-expectation-gap-on-performance-of-business-enterprise-in-nigeria-a-study-of-selected-companies-in-abia-state-7-2. Accessed 25 Nov. 2024.
O., NNAJI. "Examination Of Audit Expectation Gap On Performance Of Business Enterprise In Nigeria (A Study Of Selected Companies In Abia State)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 04 Jun. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/examination-of-audit-expectation-gap-on-performance-of-business-enterprise-in-nigeria-a-study-of-selected-companies-in-abia-state-7-2 >.
O., NNAJI. "Examination Of Audit Expectation Gap On Performance Of Business Enterprise In Nigeria (A Study Of Selected Companies In Abia State)" Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/examination-of-audit-expectation-gap-on-performance-of-business-enterprise-in-nigeria-a-study-of-selected-companies-in-abia-state-7-2